Rating Reform

To ask the Secretary of State for Scotland what specific factors or formulae he has decided to use in order to calculate the amount of revenue support grant to be paid to particular local authorities when the poll tax is introduced in Scotland.

The Government have proposed to the Convention of Scottish Local Authorities that the distribution of revenue support grant should be based on the client group assessments of relative expenditure need, which are presently used for rate support grant distribution, estimates of authorities' non-domestic rate income and estimates of adult population. It is also proposed to have grant safety nets to phase in gradually some of the changes in the distribution of grant which may arise from the move to the new grant system. The details of these arrangements are subject to the outcome of discussions with COSLA, which are continuing.